Section 194H of the Income Tax Act, 1961 — TDS — Assessee not liable to deduct tax at source under section 194H as assessee was engaged in manufacture and sale of wollen articles and allowed trade discounts to those persons who procured orders and sold goods on behalf of assessee which was not a commission and this was a consistent trade practice followed by assessee — Commissioner of Income tax vs. OCM India Ltd [2018] 408 ITR 369(P&H)